Never on Sundays

November 8, 2016

Alan Gross is employed as a part-time field representative for the U.S. Census Bureau, conducting telephone interviews. Gross’s position allows him to set his own hours based on his assigned workload and the availability of survey respondents. Although Sunday interviewing is sometimes expected for all field representatives, part-time employees, such as Gross, never received premium pay for the work they performed on Sundays. When Gross became aware of a change in Census Bureau policy, based on a Federal Circuit decision that part-time employees are entitled to Sunday premium pay, he petitioned the Census Bureau Regional Office for back pay, but the Census Bureau never ruled on Gross’s claim.

Read more on Never on Sundays…

Read the full article →

As time goes by

November 4, 2016

In 1984, Robert J. Isler and Susan L. Isler, who were partners in Oasis Date Associates, a California limited partnership, filed their federal income tax return reporting investment deductions related to their limited partnership.  Following the IRS’s review of their partnership return, in 1997, the Islers entered into a partner-specific Settlement Agreement, which disallowed various deductions on their 1984 partnership return. This resulted in adjustments to the Isler’s 1984 tax liability. IRS therefore assessed the Islers $4,990 in federal income taxes plus $11,682 in interest.  The Islers filed claims with the IRS to recover the $4,990 in taxes and $11,682 in interest, which the IRS denied.

Read more on As time goes by…

Read the full article →

Dismissal But No Prejudice

October 28, 2016

In August 2016, pro se plaintiff Lewis R. Morgan filed a motion under Rule 7 seeking to transfer his case from state circuit court to the Court of Federal Claims. The Court treated the motion as a complaint, in which Morgan asserted an action in equity as well as several breaches of contract for deprivation of the use of his truck and trailer. Morgan stated the breaches stemmed from his alleged insurance carrier Harford Casualty Insurance Group’s failure to pay replacement costs for the vehicle he had totaled, and from Linn County Federal Credit Union for unspecified contracts.

Read more on Dismissal But No Prejudice…

Read the full article →

A Taxing Situation

October 27, 2016

In 2004, Congress passed the American Jobs Creation Act (“AJCA”) which repealed the extraterritorial tax exemption for domestic companies. The Act included a two-year phase out of the tax exemption. In 2006 DreamWorks Animation SKG, Inc. (“DreamWorks”) entered into a ten-year international licensing agreement to distribute its animated feature films in markets outside the U.S.

Read more on A Taxing Situation…

Read the full article →

First Things First

October 25, 2016

In December 2015, James D. Sullivan filed a pro se complaint in the U.S. Court of Federal Claims, alleging that the IRS wrongly assessed his 2006 income taxes, and unlawfully seized a payment ($45,000) from him under a federal tax lien to satisfy his 2006 tax liability.  In his lawsuit, Sullivan sought to recover the $45,000 and to bar the IRS from collecting his 2006 taxes.

Read more on First Things First…

Read the full article →

EAJA Fee Award

October 24, 2016

Following a successful breach-of-contract lawsuit in the U.S. Court of Federal Claims, the Court awarded SUFI Network Services, a small telecommunications company, full market-rate attorneys’ fees under the Equal Access to Justice Act (EAJA). Finding that the case presents extraordinary circumstances, the Court allowed SUFI to recover far more than the usual $125-per-hour attorneys’ fee rate (adjusted for cost-of-living increases) normally allowed under EAJA.

Read more on EAJA Fee Award…

Read the full article →